ACC is an enzyme that converts acetyl-CoA to malonyl-CoA, and catalyzes a rate determining reaction in fatty acid metabolism. Malonyl-CoA, which is produced by an ACC catalyst reaction, inhibits fatty acid oxidation in mitochondria based on the feedback inhibition of carnitine palmitoyl transferase-1 (CPT-1). Accordingly, ACC plays a key role in controlling the balance between use of carbohydrate and fatty acid in the liver and skeletal muscle, and further, controlling insulin sensitivity in the liver, skeletal muscle and adipose tissue.
A reduced level of malonyl-CoA by ACC inhibition can promote a promotion in fatty acid oxidation, decreased secretion of triglyceride (TG)-rich lipoprotein (VLDL) in the liver, regulation of insulin secretion in the pancreas, and further, improvement in the insulin sensitivity in the liver, skeletal muscle and adipose tissue.
In addition, long-term administration of a compound having an ACC inhibitory action can strikingly decrease the TG content of the liver and adipose tissues and selectively decrease body fat in obese test subjects taking low fat diet, by promoting fatty acid oxidation and suppressing de novo synthesis of fatty acid.
Accordingly, a compound having an ACC inhibitory action is extremely useful for the prophylaxis or treatment of metabolic syndrome, obesity, hypertension, diabetes, cardiovascular diseases associated with atherosclerosis and the like.
On the other hand, patent document 1 (WO 2010/050445) has reported the following compound.
A compound or a salt thereof represented by the formula:
whereinA is an acyl group or an optionally substituted 5- or 6-membered aromatic ring group;ring M is an optionally condensed 5- to 7-membered ring which is optionally further substituted;for ring P and ring Q(1) ring P is an optionally further substituted 5-membered heterocycle, ring Q is an optionally further substituted 6-membered ring, and ring P and ring Q are fused to form an optionally further substituted bicyclic aromatic heterocycle, or(2) ring P is an optionally further substituted 5-membered non-aromatic ring, ring Q is an optionally further substituted 6-membered aromatic ring, and ring P and ring Q are fused to form an optionally further substituted bicyclic non-aromatic ring;R1 is an optionally substituted C1-6 alkyl group or an optionally substituted C3-6 cycloalkyl group; andL1 and L2 are(1) independently optionally substituted methylene, O, S, SO or SO2, or(2) L1 and L2 in combination form optionally substituted vinylene or ethynylene,provided that(a) a compound wherein A is an α-aminoisobutyroyl group; and(b) a compound wherein A is a 5- or 6-membered aromatic ring group substituted by                a group represented by the formula: —CO—(CH2)3—COORA1 wherein RA1 is a hydrogen atom or a C1-6 alkyl group, or        a group represented by the formula: —CO—NRA2—CRA3RA4—CRA5RA6—COORA7 wherein RA2, RA3, RA4, RA5 and RA7 are independently a hydrogen atom or a C1-6 alkyl group; and RA6 is a hydrogen atom, a C1-6 alkyl group or a hydroxy group.are excluded.        
In addition, non-patent document 1 (Analytical Sciences (1994), 10(1), pages 17-23) has reported the following compound.
A compound represented by the formula:
or the formula:

In addition, patent document 2 (WO 2011/136385) has reported the following compound.
A compound or a salt thereof represented by the formula:
whereinR1 is a group represented by the formula: —COR2 wherein R2 is a hydrogen atom or a substituent, an optionally substituted 5- or 6-membered aromatic heterocyclic group or an optionally substituted phenyl group;R3 is a C1-6 alkyl group optionally substituted by halogen atom(s), or an optionally substituted C3-6 cycloalkyl group;R4 is a hydrogen atom or a substituent;X is O, CO, CR5aR5b wherein R5a and R5b are each independently a hydrogen atom, a halogen atom or an optionally substituted C1-6 alkyl group, NR5c wherein R5c is a hydrogen atom or an optionally substituted C1-6 alkyl group, S, SO or S(O)2;ring A is an optionally further substituted 4- to 7-membered non-aromatic ring (the ring is optionally crosslinked);ring P is a 5-membered aromatic heterocycle, ring Q is an optionally further substituted 6-membered ring, and ring P and ring Q are condensed to form an optionally further substituted bicyclic aromatic heterocycle; andR6 is an optionally substituted C1-6 alkyl group or an optionally substituted C3-6 cycloalkyl group.